Finance Act (Service Tax) 1994

This Section has been omitted vide Chapter IV of Finance Bill, 2017

* Section 96B :Vacancies etc. not to invalidate proceedings

No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.

* w.e.f. 14.5.2003